[humph]

Most insurers throw it in free these days. Is the rate 40p flat rate no matter how many miles you do? Or does it drop after say 10k like the tax free allowance. It's just that if it's flat rate you could end up being taxed on it after 10k miles.

Some links to the IR pages

Employees using own vehicles for work: statutory mileage rates 2002/03 onwards: kinds of vehicle

Employees using own vehicles for work: use of the approved amount: chargeable amount and relief available

Employees using own vehicles for work: examples: mileage allowance payments at pence per mile rate